After a year chequered globally by bold political moves, unpredictable trading conditions, plenty of regulatory change, and some maturing of the AI frameworks that many are suddenly somewhat reliant on, looking ahead to the next 12 months, there are some interesting trends and milestones that accountants will need to consider.

Regulatory responsibilities

There are new regulatory responsibilities every year, and 2026 is no exception. There is nothing, however, that I envisage accountants struggling to adapt to. Changes from government are well-publicised and there are deadline reminders and advisory guides.